West Virginia State Income Tax
West Virginia tax rate and standard deduction
West Virginia has five tax brackets. The lowest tax rate is 3%, the highest is 6.5%. See the West Virginia tax tables below.
| Taxable income | Tax rate |
| $1 - 10,000 | 3% |
| $10,001 - 25,000 | $300 + 4% income over $10,000 |
| $25,001 - 40,000 | $900 + 4.5% income over $25,000 |
| $40,001 - 60,000 | $1,575 + 6% income over $40,000 |
| $60,001 and up | $2,775 + 6.5% income over $60,000 |
West Virginia Standard Deduction
There is no standard deduction in West Virginia.
West Virginia Personal Exemptions
Yourself: $2,000
Your spouse: $2,000
Children / Dependents: $2,000
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